- 42 -
amounts summarized above and set forth in the chart at page 79 of
this opinion.
f. Court Fees
For the years at issue, petitioner claimed deductions for
court fees paid in connection with her law practice as follows:
Year Amount
1987 $2,002
1988 7,458
1989 9,104
1990 6,699
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, amounts of $357, $1,924, and $221, for a total
amount deducted of $2,002 (it appears that a computational
mistake was made here as the total of the listed amounts is
$2,502);
(b) for 1988, amounts of $6,176 and $1,282, for a total
amount deducted of $7,458;
(c) for 1989, amounts of $7,890, $955, and $259, for a total
amount deducted of $9,104;
(d) for 1990, amounts of $3,357, $20, $193, $2,196, and
$933, for a total amount deducted of $6,699.
Our review of the record reveals the following:
(a) During 1987, petitioner paid, and respondent concedes
the deductibility of, court fees of $1,933.65 (Ex. 38-R, lines
Page: Previous 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 NextLast modified: May 25, 2011